SMARTGEN (Zhengzhou) Technology Co., Ltd. (SHE:301361)

SHE:301361 Balance Sheet

Financials in millions CNY. Fiscal year is January - December.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Dec 31, 2021
Cash & Equivalents	105	162.35	107.61	158.21	789.14	99.76
Short-Term Investments	-	160.99	51.72	60.84	-	-
Trading Asset Securities	416.34	423.72	450.77	552.08	10	-
Cash & Short-Term Investments	521.34	747.06	610.1	771.13	799.14	99.76
Cash Growth	-9.24%	22.45%	-20.88%	-3.50%	701.10%	30.00%
Accounts Receivable	87.18	73.49	62.84	53.71	45.33	46.12
Other Receivables	0.72	0.22	0.02	0.34	0.42	0.58
Receivables	87.9	73.71	62.86	54.04	45.75	46.7
Inventory	56.24	52.61	38.19	29.52	37.42	32.4
Other Current Assets	249.23	16.62	13.54	12.53	14.27	10.94
Total Current Assets	914.71	889.99	724.7	867.23	896.59	189.8
Property, Plant & Equipment	156.58	160.03	163.72	169.26	155.29	83.6
Long-Term Investments	52.66	246.42	295.17	70.88	8.78	6.08
Other Intangible Assets	19.46	19.27	19.91	20.52	21.18	21.88
Long-Term Deferred Tax Assets	2.11	1.98	0.93	0.81	0.73	1.11
Long-Term Deferred Charges	0.37	0.53	-	-	-	-
Other Long-Term Assets	208.18	1.58	1	0.46	0.37	1.03
Total Assets	1,354	1,320	1,205	1,129	1,083	303.51

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Dec 31, 2021
Accounts Payable	30.55	39.96	16.49	13.62	37.45	26.38
Accrued Expenses	9.83	21.42	16.71	13.26	10.39	10.65
Current Portion of Leases	-	0.51	-	-	-	-
Current Income Taxes Payable	2.46	2.1	4.39	2.8	2.22	3.31
Current Unearned Revenue	5.94	12.82	8.06	5.51	5.92	4.09
Other Current Liabilities	15.29	14.59	9.24	8.39	10.82	12.07
Total Current Liabilities	65.05	91.39	54.9	43.59	66.8	56.5
Long-Term Leases	-	0.53	-	-	-	-
Long-Term Deferred Tax Liabilities	1.1	1.43	0.72	1.12	0.95	0.32
Other Long-Term Liabilities	1.72	1.43	1.19	1.6	1.5	1.53
Total Liabilities	68.42	94.78	56.81	46.31	69.25	58.35

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Dec 31, 2021
Common Stock	116.34	116.34	116.34	116.34	116.34	87.25
Additional Paid-In Capital	701.42	701.42	701.42	701.42	700.11	22.92
Retained Earnings	468.27	407.11	330.18	264.42	197.07	137.12
Comprehensive Income & Other	-0.37	0.15	0.68	0.68	0.17	-2.13
Shareholders' Equity	1,286	1,225	1,149	1,083	1,014	245.16
Total Liabilities & Equity	1,354	1,320	1,205	1,129	1,083	303.51

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Dec 31, 2021
Total Debt	0.97	1.04	-	-	-	-
Net Cash (Debt)	520.37	746.02	610.1	771.13	799.14	99.76
Net Cash Growth	-9.24%	22.28%	-20.88%	-3.50%	701.10%	30.00%
Net Cash Per Share	4.48	6.42	5.28	6.64	8.93	1.14
Filing Date Shares Outstanding	116.3	116.34	116.34	116.34	116.34	87.25
Total Common Shares Outstanding	116.3	116.34	116.34	116.34	116.34	87.25
Working Capital	849.66	798.6	669.8	823.64	829.79	133.3
Book Value Per Share	11.05	10.53	9.87	9.31	8.71	2.81
Tangible Book Value	1,266	1,206	1,129	1,062	992.51	223.27
Tangible Book Value Per Share	10.89	10.36	9.70	9.13	8.53	2.56
Buildings	-	141.55	141.3	141.3	127.91	9.12
Machinery	-	65.26	57.41	55.73	32.3	21.17
Construction In Progress	-	0.86	3.01	0.16	14.55	69.9

Data Source: S&P Global Market Intelligence Last updated: Oct 26, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Oct 27, 2026

Data Sources Report a data error